Legal Opinion
McLane Western, Inc. v. Department of Revenue
Colorado Court of Appeals
Decided May 5, 2005No. 03CA2471PublishedCited by 6 opinions
1Opinion of the CourtRoy, J.
Plaintiff, McLane Western, Inc., appeals the trial court’s summary judgment in favor of defendants, the Department of Revenue of the State of Colorado and M. Michael Cooke, its Executive Director (collectively, the Department). We affirm.
The sole issue presented in this case is whether the excise tax imposed by Colorado on “the sale, use, consumption, handling, or distribution” of certain tobacco products in the state, § 39-28.5-102, C.R.S.2004, violates the Commerce Clause of the United States Constitution, U.S. Const, art. I, § 8, cl. 3. We conclude that it does not.
McLane buys, resells,…
2Cases cited28 opinions
- Copperweld Corp. v. Independence Tube Corp.Supreme Court of the United States · 1984
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
23 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Platt v. Aspenwood Condominium Ass'n, Inc.Colorado Court of Appeals · 2009
- McLane Minnesota, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2009
- Kenna v. HuberColorado Court of Appeals · 2008
- McLane Western, Inc. v. Department of RevenueColorado Court of Appeals · 2008
- McLane Southern, Inc. v. BridgesLouisiana Court of Appeal · 2013
1 more not listed; retrieve them via the Exa API.